Do corporate management tools inevitably corrupt the soul of the university? Evidence from the implementation of responsibility center budgeting

Deering, Darren; Sá, Creso M.

doi:10.1080/13583883.2017.1398779

Cited by 16 publications

(34 citation statements)

References 16 publications

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“…Therefore, we consider it appropriate to carry out this analysis in the following areas: philosophical and conceptual foundations of personality development in the context of civilizational transformations (Jamali, Karam, & Blowfield, 2017); fundamental provision of professional development in the system of continuing vocational education for adults, in accordance with the concept of lifelong learning (Chen, Xu, & Zhai, 2019); conceptual principles of human resources development and knowledge management in accounting organizations (Drobyazko, Barwińska-Małajowicz, Ślusarczyk, Zavidna, & Danylovych-Kropyvnytska, 2019;Drobyazko, Okulich-Kazarin, Rogovyi, Goltvenko, & Marova, 2019); organizational and pedagogical aspects of corporate/in-house training organization (Deering & Sá, 2018); and methodological and didactic features of training, retraining, and advanced training of managers (Avidov-Ungar & Reingold, 2018). In general, the problem of professional and personal development of specialists is not new -throughout human history it has been, and still is, the subject of study by philosophers, scholars, educators, and practitioners (Milner, McCarthy, & Milner, 2018).…”

Section: Literature Surveymentioning

confidence: 99%

Distance E-Learning in the System of Professional Development of Corporation Managers: Challenges of COVID-19

Bondar

Gumenyuk

Horban

et al. 2020

Journal of Education and e-Learning Research

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Section: Literature Surveymentioning

confidence: 99%

Distance E-Learning in the System of Professional Development of Corporation Managers: Challenges of COVID-19

Bondar

Gumenyuk

Horban

et al. 2020

Journal of Education and e-Learning Research

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“…This paper investigates budgetary practices [1] in Umoja University (UU) in Tanzania after decentralization. Budgeting is a significant topic in all types of organizations and has been of utmost interest to higher learning institutions [2] scholars especially in the context of decentralization (Kenno, et al, 2018;Deering and S a, 2018). As a natural phenomenon in Universities, decentralized budgeting involves delegation of financial authority over revenue sources and expenditure functions from a higher to a lower tier in a hierarchy, or from a superior public body to a legally subordinate one (Strauss and Curry, 2002;Larbi, 1999;Pollit and Summa, 1997;De Mello, 2000;Pollitt and Summa, 1997).…”

Section: Introductionmentioning

confidence: 99%

“…Their findings show that there is a historical struggle between resource recipients and administrators for legitimacy and power (Goodwin and De Gouw, 1997;Moll and Hoque, 2011;Jalali Aliabadi et al, 2019). It is also argued that resource recipients can, and will, act in self-interest and make decisions that encourage efficiency, cost control, and revenue generation (Whalen, 1991;Deering and S a, 2018). However, the experience shows that in this struggle, resource recipients maintain ongoing communications, contain attacks by powerful administrators, use the language of protest, and even sabotage the budgeting process (Birdsall, 1994;Covaleski and Dirsmith, 1988a;Linn, 2008;Gumport, 1993;Goodwin and De Gouw, 1997;Moll and Hoque, 2011;Jalali Aliabadi et al, 2019).…”

Section: Introductionmentioning

confidence: 99%

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Budgetary practices in a Tanzanian University: Bourdieu's theory

Mkasiwa

2020

JPBAFM

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PurposeThis paper explores budgetary practices in a Tanzanian university after decentralization.MethodologyData were collected through interviews, document analysis, and observation. Moreover, Bourdieu's theory was used in open and axial coding procedures for data analysis.FindingsThe findings show that decentralized budgeting was a disillusionment. Administrators failed to transfer financial authority to resource recipients. Budgetary practices were shaped by the social structure/budget cycle (field), resources possessed by budgetary actors (capital) and the sincerity patterns of actors in budgetary practices (habitus). Most resource recipients had insincerity in budgeting habitus deploying subversive strategy, while the minority had sincerity in budgeting habitus, deploying submissive strategy. On the other hand, administrators had sincerity and insincerity in budgeting habitus, deploying conservative strategy.Practical implicationsIn order to enhance effective decentralization, resource recipients should be provided with adequate financial resources and budgeting skills. Furthermore, they should be trusted and recognized. Moreover, in order to shape budgeting strategies and practices towards achieving organizational objectives, managements should identify and work on internal, external and technical budgetary constraints. In addition, they should promote sincerity in budgeting habitus as habitus can be created, altered, and reproduced through knowledge.Originality/ValueThis is the first paper to investigate budgetary practices in a university setting, employing all Bourdieu's six theoretical concepts. It contributes to Bourdieu's theory by introducing a submissive strategy. In addition, it introduces “episteme” concept as the opposite of “doxa.” Moreover, the paper responds to the call by Deering and Sá (2018) to investigate what guides budgetary practices in a university setting. The paper has also demonstrated the role of approval organs and subordinates which were neglected in prior studies. It proposes a theory of budgetary practice in a University setting when budgeting is decentralized. It thus responds to the call to investigate and theorize the role of actors in calculative practices (such as budgeting) in a University setting (Argento et al., 2020; Aleksandrov, 2020; Grossi et al., 2020; Ozdil and Hoque, 2017).

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“…Stage, K. Aagaard (Stage, Aagaard, 2019), J.D. Aberbach, T. Christensen (Aberbach, Christensen, 2018), I. Bleiklie, M. Kogan (Bleiklie, Kogan, 2007), D. Deering, C. Sá (Deering, Sá, 2018), C. Bell, N. Dodd, T. Mjoli (Bell et al, 2018), A. Taylor (Taylor, 2017, G. Krucken, A. Blumel, K. Kloke (Krucken et al, 2013).…”

Section: Introductionmentioning

confidence: 99%

Analysis of Management of Higher Education Institutions

2019

European Journal of Contemporary Education

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The article studies special aspects of management of higher education institutions through the use of correlation analysis. There were twelve universities of Moscow and Moscow region that were included into selection. According to results of the conducted research the authors of article have come to the following conclusions. Universities' administrations are prone to compensate the defects of management, decrease of students' number and, as consequence, revenue contractions by laying off the teaching personnel. In this vein, teachers are the most voidable group in a system of higher education management. Meantime, the number of students does not influence the real financial revenue of higher education teaching personnel, which may increase only with the growth of teaching load. The same situation is with publication activity of academic staff. It seems, that universities' administration either does not use large-scale financial incentives to increase the publication activity of academic teaching personnel in journals from the information-analytical systems of scientific citation Web of Science and Scopus, or these incentives are not comparable with the labor and other costs of publishing scientific articles in these bases, which does not lead to the expected actions on the part of the faculty.In both cases, it is not fair to put the whole responsibility on managerial incompetence of higher institutions. The reasons, which lead to this situation, might be weak managemental independence, relatively lean funds allocated for research, which are most likely concentrated in leading universities.

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Do corporate management tools inevitably corrupt the soul of the university? Evidence from the implementation of responsibility center budgeting

Cited by 16 publications

References 16 publications

Distance E-Learning in the System of Professional Development of Corporation Managers: Challenges of COVID-19

Distance E-Learning in the System of Professional Development of Corporation Managers: Challenges of COVID-19

Budgetary practices in a Tanzanian University: Bourdieu's theory

Analysis of Management of Higher Education Institutions

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